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AUDIT-READINESS5 MIN READ

Turn a messy process into a control narrative

Write a testable control narrative from an informal process description.

The current description says: The billing team reviews unusual credit memos monthly and follows up where needed. Control narrative = purpose + trigger + population + action + evidence + exception path The common trap is preserving the owner's informal language. Words like unusual, as needed, reviewed, and followed up may be true, but they do not tell a reviewer what was covered or how the control can be tested. Purpose Name the risk: unauthorized or inaccurate credit memos could reduce revenue without proper review. Purpose anchors the control to the business objective and prevents a generic description. Population Define…

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